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随着我国经济的飞速发展,对于教育事业的重视也越来越高。特别是随着高校的办学规模的扩大,国家对于高等教育的财政投入以及研究投入不断增多,高校内部的控制体系也得到了不断的完善,向着系统化、效率化、结构化的方向发展。但是,与此同时在高校办学规模扩大过程中,校方的自主权也不断扩大,而导致了一些严重的问题出现。例如,某些高校为了获取更多资金,而过度的进行融资,导致学校面临了严峻的财务风险,给高校内部的管理带来了巨大的挑战。所以,为了高校内部可以更好的运作,健康持续的发展,就必须深入研究高校内部控制体系的管理
With the rapid economic development in our country, the emphasis on education is also getting higher and higher. Especially with the expansion of the scale of running a university, the state’s financial investment in higher education and its research investment are constantly increasing, and the control system within the university has been continuously improved in a systematic, efficient and structured manner. However, at the same time, the autonomy of school authorities has also been expanded in the process of expanding the scale of running a university, leading to some serious problems. For example, some colleges and universities in order to obtain more funds, and excessive financing, leading to the school is facing serious financial risks, to the management of colleges and universities has brought enormous challenges. Therefore, in order to be able to operate better and develop healthily and continuously in higher education institutions, it is necessary to thoroughly study the management of the internal control system in colleges and universities